characterize optimal marginal tax rates and interpret them in terms of redistribution, insurance and incentive effects. The case of …We study optimal nonlinear income taxation when earnings can differ because of both ability and luck, so the income tax … has both a redistributive role and an insurance role. A substantial literature on optimal redistribution in the absence of …

government imposes an optimal linear progressive tax, commodity taxes are redundant. Hellwig (2009) generalized the Deaton … tax is Pareto-dominated by one with uniform commodity taxes and a reformed linear progressive income tax. We show that … progressive income tax and b) labour varies along both the intensive and extensive margins. Some extensions are considered. …

Using the self-selection approach to tax analysis, the paper analyzes the impacts of environmental externalities on … Pareto-efficient non-linear income tax, proportional commodity taxes and public expenditure. Consideration of externalities … within this framework reveals intuitive insights into environmental tax policy, suggesting that some earlier conclusions …

We examine empirically the relationship between the extent of redistribution and the components of the Mirrlees … incomes. Our redistributive preference measure is constructed using the optimal tax formula for which we have collected data … because pre-specified functional forms are not easy to justify in empirical investigations of the optimal tax framework. We …

with the standard supply-side optimal income tax model of Mirrlees, and outline the various extensions to that model. We …

nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under … weakly separable and linear Engel curves. Using the latter case as an example, we derive two main results. If the income tax … is less progressive than optimal, necessities should bear a lower tax rate than luxuries. If low-income households are …